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According to the passage, unsecured loans are granted on the basis of ______.A．the borrower's financial conditionB．the guarantor's financial conditionC．the guarantor's past record of repaymentD．the borrower's pledged assets
题目
According to the passage, unsecured loans are granted on the basis of ______.
A．the borrower's financial condition
B．the guarantor's financial condition
C．the guarantor's past record of repayment
D．the borrower's pledged assets
相似考题
参考答案和解析
解析：文章第二段提到Unsecured loans…and financial condition，信用贷款是依照借款人的财务状况、预期收人情况以及过去的还款记录发放的。
更多“According to the passage, unsecured loans are granted on the basis of ______.A．the borrower's financial conditionB．the guarantor's financial conditionC．the guarantor's past record of repaymentD．the borrower's pledged assets”相关问题
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第1题：
4 (a) The purpose of ISA 250 Consideration of Laws and Regulations in an Audit of Financial Statements is to
establish standards and provide guidance on the auditor’s responsibility to consider laws and regulations in an
audit of financial statements.
Explain the auditor’s responsibilities for reporting non-compliance that comes to the auditor’s attention
during the conduct of an audit. (5 marks)
正确答案：
4 CLEEVES CO
(a) Reporting non-compliance
Non-compliance refers to acts of omission or commission by the entity being audited, either intentional or unintentional, that
are contrary to the prevailing laws or regulations.
To management
Regarding non-compliance that comes to the auditor’s attention the auditor should, as soon as practicable, either:
■ communicate with those charged with governance; or
■ obtain audit evidence that they are appropriately informed.
However, the auditor need not do so for matters that are clearly inconsequential or trivial and may reach agreement1 in
advance on the nature of such matters to be communicated.
If in the auditor’s judgment the non-compliance is believed to be intentional and material, the auditor should communicate
the finding without delay.
If the auditor suspects that members of senior management are involved in non-compliance, the auditor should report the
matter to the next higher level of authority at the entity, if it exists (e.g. an audit committee or a supervisory board). Where
no higher authority exists, or if the auditor believes that the report may not be acted upon or is unsure as to the person to
whom to report, the auditor would consider seeking legal advice.
To the users of the auditor’s report on the financial statements
If the auditor concludes that the non-compliance has a material effect on the financial statements, and has not been properly
reflected in the financial statements, the auditor expresses a qualified (i.e. ‘except for disagreement’) or an adverse opinion.
If the auditor is precluded by the entity from obtaining sufficient appropriate audit evidence to evaluate whether or not noncompliance
that may be material to the financial statements has (or is likely to have) occurred, the auditor should express a
qualified opinion or a disclaimer of opinion on the financial statements on the basis of a limitation on the scope of the audit.
Tutorial note: For example, if management denies the auditor access to information from which he would be able to assess
whether or not illegal dumping had taken place (and, if so, the extent of it).
If the auditor is unable to determine whether non-compliance has occurred because of limitations imposed by circumstances
rather than by the entity, the auditor should consider the effect on the auditor’s report.
Tutorial note: For example, if new legal requirements have been announced as effective but the detailed regulations are not
yet published.
To regulatory and enforcement authorities
The auditor’s duty of confidentiality ordinarily precludes reporting non-compliance to a third party. However, in certain
circumstances, that duty of confidentiality is overridden by statute, law or by courts of law (e.g. in some countries the auditor
is required to report non-compliance by financial institutions to the supervisory authorities). The auditor may need to seek
legal advice in such circumstances, giving due consideration to the auditor’s responsibility to the public interest. -
第2题：
According to the passage, which of the following about the borrower's financial weakness is false?
A．Past record of repayment.
B．Low profitability.
C．Poor management.
D．Heavy obligations to creditors.
正确答案：A
解析：文章第一段提到One of the most common...and insufficient income. 说明借款人财务状况不佳的因素是由于公司管理不善、对债权人的大量债务，以及收入水平低。因此，A选项错误。 -
第3题：
听力原文：The bank's foreign exchange department has to keep constant track of the positions in the various currencies.
(7)
A．The bank's foreign exchange department has to record the positions in the various currencies.
B．The hank's foreign exchange department has to record the positions in the various currencies.
C．The bank's foreign branches department has to record the various foreign currency liabilities.
D．The bank's foreign branches department has to record the positions in the various currencies.
正确答案：A
解析：单句意思为“银行外汇部必须随时监测各种货币的头寸”。 -
第4题：
单句理解
听力原文：Interest rate risk refers to the exposure of a bank's financial condition to adverse movements in interest rates.
(1)
A．Bank's financial condition is the cause of interest rate risk.
B．Bank's financial condition has impact on interest rate risk.
C．Interest rate risk occurs when interest rate moves against the bank's financial condition.
D．Interest rate risk occurs when interest rate favours the bank's financial condition.
正确答案：C
解析：单句意思为“利率风险是指银行在不利的利率变动中暴露出的财务风险”。A项因果关 系颠倒，B项没有提及，D项“favour”一词与原句“adverse”相矛盾。 -
第5题：
听力原文：M: Can you tell me something about a balance sheet?
W: Yes. It is divided into three sections: assets, liabilities, and owner's equity and it is used to summarize a company's financial position on a given date.
Q: Which of the following is not a section of a balance sheet?
(15)
A．Profit and Joss
B．Owner's equity.
C．Liabilities
D．Assets.
正确答案：A
解析：根据女士回答资产负债表分为三部分，即"assets", "liabilities" 和"owner's equity"，A项未提及。 -
第6题：
According to the passage, the author’s attitude towards the productivity revolutionin the U.S.A is ____. [A] biased
[B] optimistic
[C] ambiguous
[D] negative
正确答案：D
50. [D]否定的。 本题问：根据文章，作者对美国提高生产率的革命态度如何？作者在文章的一开头就提出，本文要讨论“得不偿失、劳而无功”的问题，所以作者对这场提高生产率革命的态度显然是否定的。故选D。A有偏心的，有偏见的。 B 乐观的。 C模棱两可的。均不符合题意，不能入选。 -
第7题：
Financial institutions deal with financial assets，assets that promise future payments from financial contracts, such as securities and loans.These institutions also deliver services, relying on their reputations to attract customers for relationships ofte答案：解析：金融机构处理金融资产，这些资产是承诺未来收益的金融合同，如股票和贷款。这些机 构同样提供服务，这依赖于声誉吸引基于信任关系的客户。类似地，非金融企业期望未来的现 金形式的收益，或者来自其有形的服务产品或者来自可识别的商标品牌、某个生产过程的专利。 因为资产种类众多，将其分为两类比较方便：实物资产和金融资产。实物资产是那些基于基本质量提供收益的资产，一个人的家的价值与其建筑质量、所在位置和大小相关，一个公司的主 要的电脑提供的收益是基于其速度、内存大小、用途的便利以及维修的频率，而金融资产是能 从签署合约的团体手中收到未来承诺收益的合约。 与其他机构一样，金融机构需要并使用资产，以使得收益超过成本，金融机构和其他公司 最关键的不同是金融机构持有的大部分资产事金融资产。金融机构使用来自存款者的资金来获 取对他人的金融索取权。他们也许会将资金借给个人、企业或者政府，它们也会购买其他企业 的股权，金融机构期望的未来收益依赖于他们购买的金融负债所有者的绩效。金融机构和其他 公司的主要区别并不在于它们筹集资金的方式，因为所有企业都这样筹集金融负债.而在于他 们如何运用这比资金。 -
第8题：
The passage is primarily concerned with( )A.the role of involuntary memory in Proust’s writing
B.evidence concerning the genesis of Proust’s novel Remembrance of Things Past
C.the influence of Saint Beuve s criticism on Proust’s novel Remembrance of Things Past
D.Proust’s correspondence and what it reveals about Remembrance of Things Past答案：B解析：主旨题。文章的结构为：提出观点和问题——证据证实，探讨马赛尔·普鲁斯特的小说《追忆似水年华》与论文《驳圣伯夫》之间的关系。其与B项“普鲁斯特小说《追忆往事》的成因证据”相符。 -
第9题：
单选题Which of the following statements is NOT true according to the passage?ANatural disasters can account for disappearance of languages.
BThe acceleration of language death didn’t start until 200 years ago.
CThe study is conducted with the financial support of UNESCO.
DThe language of Ainu was long neglected before the late l980s.
正确答案： C解析：
事实细节的找寻和判断。录音中提到“However, the past 300 years or so have seen a dramatic increase in the death or disappearance of languages…”，由此可知，大约300年前，某些语言就出现了加速消亡的现象。因此选项B（直到200年前，语言才出现加速消亡的现象）与录音原文不符。
【录音原文】
Half of the 6,000 or so languages spoken in the world are under threat and a wealth of human knowledge could be lost with them, according to a new study. The study says pressures from dominant languages such as English, French, Spanish and Russian are drowning out minority tongues at an accelerating pace. “The dying and disappearance of languages has been going on for thousands of years as a natural event in human society, but at a slow rate,” says the study funded by UNESCO. “However, the past 300 years or so have seen a dramatic increase in the death or disappearance of languages leading to a situation today in which 3,000 or so languages that are still spoken are endangered, seriously endangered or dying.” The study cites several reasons for the disappearance of languages, ranging from repressive government policies and assimilation to economic pressures, migratory trends, disease and natural disasters. While sounding the alarm, it notes that a determined multilingual approach can rescue even the most threatened tongues. In Japan, only eight elderly people spoke Ainu on Hokkaido Island by the late l980s after decades of official neglect, but promotional policies have since revived the language. -
第10题：
单选题According to the passage, the combined efforts by governments, layout unions and big corporations to guarantee economic comfort have led to a significant change in _____.Apeople’s outlook on life
Bpeople’s life styles
Cpeople’s living standard
Dpeople’s social values
正确答案： B解析：
本题考察细节。由文章第二段倒数第四句“The cumulative effect was a fundamental change in how millions of people approached life itself, a reversal of attitude that most rank as one of the largest in human history.”可知，这一系列事件带来的是人们对待生活（approached life itself）的根本性的转变，故A项“人们对生活的展望、看法”，符合题意。 -
第11题：
单选题Where does the first passage likely appear?AIn a corporate promotional newsletter
BIn a letter to the company's management
CIn a company's annual financial report
DIn the business section of a newspaper
正确答案： C解析：
第1篇短文作者是第三者的视角，语气很客观地宣布某企业任命新总裁的消息，由此推断文章应出现在日报的经济报道部分，故选D。 -
第12题：
单选题According to the passage, ______ is the essence of self-plagiarism.Athe writer’s pursuit for money or promotion
Bthe writer’s laziness at his / her work
Cthe writer’s deception on himself
Dthe writer’s deception on the reader
正确答案： D解析：
细节题。题目问题问的是什么是自我剽窃的实质。根据文章第三段的第一句话“Like all plagiarism the essence of self-plagiarism is the author’ attempts to cheat the reader.”可知选项D为正确答案。 -
第13题：
听力原文：M: Accounting controls refer to plans, procedures and records required for safeguarding assets and producing reliable financial accounts.
W: Yes. Accounting controls are important elements of a bank's internal control system, the soundness of which is vital for bank's survival.
Q: What are the important elements of a bank's internal control system?
(15)
A．Accounting basis.
B．Cash basis accounting.
C．Accounting control.
D．The chart of accounts of a bank.
正确答案：C
解析：对话谈论的是内部会计控制的问题，根据女士的话"accounting controls are important elements of a bank's internal control system", 可知答案为C选项。 -
第14题：
Security is required on loans so that ______.
A．the lending bank can enjoy higher interest receipts from the loan
B．the borrower is more willing to pay back the money
C．the funds borrowed will be repaid within a shorter period of time
D．more prime borrowers are attracted
正确答案：B
解析：文章第一段提到As long as the borrower...strong incentive to repay the obligation.发放贷款时银行要求借款人提供抵押是为了提高贷款的安全性，在心理上给予银行一定的安全感，一般借款人在提供抵押品之后其还款意愿会有所提高。 -
第15题：
听力原文： Some banks offer other types of loans repayable by monthly installments, such as business development loans, house improvement loans, and farm development loans. These may be either secured or unsecured. Secured loans attract a slightly lower rate of interest than unsecured loans. Some banks offer revolving credit schemes. These normally involve loans repayable by regular monthly installments, but they differ from other loans repayable by installments in two respects. First, the borrower need not take up the full amount of the loan at the outset. Secondly, as his repayments reduce his indebtedness, he can "top up" his loan by borrowing more, provided that the total debt outstanding does not exceed his agreed credit limit. In 1967 some banks introduced a new form. of account called a "budget account". The object is to allow personal customers to spread the incidence of normal personal and household expenditure.
24. Which of the following loans is not repaid by installments?
25.Which of the following loans would attract a lower rate of interest?
26.How does a borrower "top up" his loan?
27.What is the objective of introduction of the budget account?
(24)
A．Business development loans.
B．House improvement loans.
C．Farm development loans.
D．Overdrafts.
正确答案：D
解析：录音原文一开始提到Some banks offer...and farm development loans. 一些银行推出其他种类按月分期还款的贷款，例如商业发展贷款、住房改善贷款和农业发展贷款。 -
第16题：
Before making a loan, potential lenders determine the borrower's ability to meet ______.
A．scheduled payment
B．his creditor
C．the government's requirements
D．financial information
正确答案：A
解析：creditor债权人，贷款者。 -
第17题：
A profit and loss statement indicates the company's ______.
A．assets and liabilities at a particular point in time
B．revenues and expenses for a specific period of time
C．financial resources at a particular point in time
D．performance at a particular point in time
正确答案：B
解析：企业的利润表反映的是企业在一定时间内经营成果(收入和支出)的报表。profit and loss statement损益表。A项是资产负债表内容。 -
第18题：
According to the passage, which aspect of skyscrapers was some residents of Boston con-cerned with in the late 1960s?__________A.The poor reception of radio and TV signals
B.The removal of trees and grass from building sites
C.The harmful effects on the city's plants
D.The obstruction of air traffic答案：C解析：细节理解题。文章倒数第二段的最后一句谈到了这一点：“In Boston in the late 1960’s，some Deople eveH feared that shadows from skyscrapers would kill tIle grass on Boston Common．"波士顿有些居民害怕摩天大楼的反光会杀死青草．即他们担心摩天大楼会对城市的植物造成有害的影响。 -
第19题：
There’s a stalemate between EU and Britain after Brexit because( )A.the two sides have not reached an agreement on conditions of Britain’s orderly exit
B.British people are divided on the issue of Brexit
C.Britain refuses to fill the financial hole of the EU
D.EU does not want Britain to exit from it答案：A解析：
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第20题：
You upgrade five computers in the Finance organizational unit （OU） from Windows NT Workstation 4.0 to Windows 2000 Professional. The computers are used by members of the Finance OU to run financial Applications. All five computers are configured to have the default security settings. A user named Helene reports that she can no longer log run the financial applications on her Windows 2000 Professional computer. Prior to the upgrade， Helene was able to run the financial applications on her computer. Helene is a member of the local Users group. You want the financial applications to run on her computer. What should you do？（）
- A、 Use Computer Management to configure separate memory space for each financial application on Helene’s computer.
- B、 Use Security Templates to edit the Security Policy to include the financial application onHelene’s computer. Then add Helene’s user account to the Power Users group on Helene’s computer.
- C、 Use Security Configuration and Analysis to reconfigure the default security policy .inf to allow financial applications to run on Helene’s computer.
- D、 Use Secedit.exe to apply the Compatws.inf security template on Helene’s Security Policy toloosen the permissions for the local Users group on Helene’s computer.
正确答案:D -
第21题：
单选题According to the passage, what’s Tom Maniatis’s attitude towards the second study?ADoubting.
BSupportive.
CNegative.
DNeutral.
正确答案： A解析：
根据文章第六段第一句Tom Maniatis, a molecular biologist at Harvard University praises the study but remains skeptical about any drug that would inhibit IKK∈，我们可以了解到Tom Maniatis表扬了这次试验，但是skeptical表示但仍有怀疑。 -
第22题：
单选题The World’s Fair won’t be a financial success _____ there are enough visitors.Alest
Bprovided
Cif
Dunless
正确答案： B解析：
句意：世界博览会在财政上不会取得成功，除非有足够的参观者。用unless连接比较合适，故为D。 -
第23题：
单选题Lorenzo’s father organized an international study to _____.Atest Lorenzo’s Oil
Bget financial support
Cfind a cure for the disease
Dintroduce the cure worldwide
正确答案： A解析：
细节题。由关键词“国际性的研究学习”定位到短文最后一段第一句“Finally, the boy’s father organized an international study to test the oil”，最后，孩子的父亲组织了一个国际性的研究学习来测验这种油。A项直接引用，为正确选项。B项“获得经济支持”文中没有提及。C项语意矛盾。D项在文中没有提及。